INSTRUCTIONS FOR ESTABLISHING A TESTAMENTARY TRUST

These instructions are intended as a guideline only and should not be relied upon as a comprehensive list of duties in a testamentary trust.

A testamentary trust is established through a Last of a decedent.

A fee is required at the time of filing. Current Court Costs are posted at: https://www.probatect.org/about/general-resources. Please confirm the amount with the Cashier since filing fees may have changed subsequent to the publication of the instruction sheet. This fee must be paid in cash, money order, certified check, MasterCard, Discover, or American Express. No personal checks will be accepted.

The forms may be obtained from the Issue Desk on the 9th floor of the Court, 230 E. 9th Street, Cincinnati, Ohio or by downloading the forms from the web site.

PROCEDURAL STEPS Step 1: Complete the following forms Trust Beneficiaries (H.C. 54.0) At the time of filing - Complete form. - Be sure to specify complete addresses of all of those listed. Application for Appointment of a (H.C. 54.1) At the time of filing - Complete form. - Attach copy of will to application. - This application will be given a new case number. - If the applicant is not named in the will then attach or file a separate Memorandum in support of the application prior to hearing before the magistrate. Entry Setting Hearing (H.C. Form 202.00) At the time of filing, if - Only required if applicant is not named in the will. Hearing will be set needed before the magistrate. - Fill in the name of the decedent only. - The magistrate will fill in the hearing date & time and initial the entry. Trustee’s Bond (H.C. 54.3) Once signed by the - When applying to be appointed trustee, the applicant is required to applicant, the bond form execute a bond unless applicant is named in the will and the bond is needs to be left with the waived by the . Court in order for the agent - Applicant must execute and date form. of the surety company to - Bond must be executed by a surety company in front of the court execute the bond in the personnel. presence of the clerk. - The bond shall be twice the value of the assets funding the trust, with a minimum bond requirement of $20,000. May be left with the Court anytime prior to the hearing. Application for Release of Funds to Custodial Depository in Lieu of Bond Normally the day of the (H.C.204.05) hearing - Complete form.

REV. 01/04/16 - Filed when there is not an attorney and applicant does not want to obtain one. - Filed to dispense with requirement of joint control with an attorney, posting of a bond and filing of yearly accounts. Entry Releasing Funds to Custodial Depository in Lieu of Bond (H.C. 204.06) Normally the day of the - Complete form. hearing - Make sure you have obtained an account number from the bank. Verification of Receipt and Deposit of Custodial Depository (H.C. 204.07) Filed by the bank, normally - A bank clerk completes form once the funds are in the account. within 30 days from filing - Normally the bank sends the form to the court. of Entry Releasing Funds to Custodial Depository Entry Appointing Trustee; Letters of Authority (H.C. 54.4) Preferably at the time of - Complete form. initial filing. Otherwise, the - If the magistrate grants the application and everything is in order, he/she day of the hearing. will sign the letters. THE NEXT GROUP OF FORMS IS NOT NEEDED AT THE INITIAL FILING. Trustee’s Inventory (H.C. Form 54.5) 3 months from date of - The trustee must file an inventory specifically listing the assets of the appointment trust and the value of those assets. Trustee’s Account (H.C. Form 54.8) Every 2 years starting with - From the date of appointment, the trustee is responsible for filing an date of appointment account every 2 years. - On back of Trustee’s Account (form 54.8), have an employee of each bank where trust funds are deposited complete a bank certificate. - Trustee must sign form. Receipts and Disbursements (H.C. Form 54.81) Filed with account - Specifically list the assets of the trust that were listed on the Inventory (54.5) plus all income and disbursements made. Assets Remaining in Trustee’s Hands (H.C. Form 54.82) - Complete form if filing a current account. - Specifically describe those assets of the trust remaining in trustee’s hands. Entry Setting Hearing on Account (H.C. 213.8) Filed with account. - Fill in the caption and have attorney sign. - The account clerk will fill in hearing date & time and sign & date the form.

REV. 01/04/16 Notice of Hearing on Account (H.C. 13.5) Waiver of Notice of Hearing (H.C. 13.7) - When filing a current account, all income beneficiaries are entitled to be notified of the hearing on the account. - When filing a final account, all trust beneficiaries are entitled to be notified of the hearing on the account. - You must either obtain a waiver from each individual (H.C. 13.7) or perfect certified mail notice (H.C. 13.5) on each individual. See Local Rule 64.1(D) - If certified mail notice is used, present certified mail return (green card) and a copy of the notice that was sent to each individual to the magistrate assigned to your case. Entry Approving and Settling Account (H.C. 13.3) - Fill in name of the decedent and case number. - Magistrate will complete form on the day of the account hearing. STEP 2: ASSIGNING OF MAGISTRATE, REVIEWING OF FORMS, AND SETTING HEARING DATE. When all forms have been completed, present them to the magistrate’s assistant at the information desk on the 9th Floor of where the clerk will write the initials of the magistrate who has been handling the on the form. If the appointment is for a successor trustee and a magistrate is already assigned, you may take the forms directly to the assigned magistrate to be reviewed. STEP 3: FILING OF FORMS WITH CASHIER All forms are taken to the cashier who will assign a case number. At this time, the cashier will require the payment of the filing fee. The cashier will stamp the case number on all the papers plus one set of copies, if provided, and clock in the original forms that can be docketed that day. After clocking in the forms, the cashier will place the forms in a file folder and take it to the Issue Desk. If the magistrate approved the letters; the clerk will certify a letter of appointment and return it to you. If the application was set for hearing the clerk will docket the appropriate pleadings. STEP 4: THE HEARING – WHAT TO EXPECT (IF NEEDED) At the date and time of the hearing, you (and your attorney, if attorney is obtained) should report to the 9th Floor of the Probate Court. (The magistrate will already have the file with the forms you initially filed). If you had to obtain waivers or serve notices of the hearing, you will give them to the magistrate. The magistrate will conduct the hearing, and if he/she approves the appointment, he/she will sign the Entry Appointing Trustee; Letters of Authority (H.C. 54.4). If the bond is signed, depository is set up (if not posting a bond) or the applicant is a bank. You will then go to the Issue Desk and have the clerk certify a copy of the Entry Appointing Trustee;Letters of Authority signed by the magistrate or if unable to issue on the day of the hearing the file will be returned to the clerk until the letters are able to be issued.

REV. 01/04/16 PROBATE COURT OF HAMILTON COUNTY, OHIO RALPH WINKLER, JUDGE

TRUST OF

FOR THE BENEFIT OF

CASE NO.

APPLICATION FOR THE APPOINTMENT OF A TRUSTEE

Now comes , a resident of Hamilton County, Ohio, and hereby makes application to be appointed Trustee of said Estate and agrees to perform the duties of said office according to [Check one]: the terms of said Will (and /s) under Item the wrongful death

trust; ; other (specify) , for the benefit of . Your applicant represents that said trust estate is estimated as follows:

Personal Property $ Real Property $ Annual Rents $ Other Annual Income $

Wherefore your applicant asks to be appointed Trustee and presents a bond as such Trustee in the sum of $ with the following surety:

Applicant accepts the duties of Trustee imposed by law, and such additional duties as may be required by the Court. Applicant acknowledges that he/she may be removed as fiduciary for failure to perform such duties as required, and also acknowledges that he/she may be subject to criminal penalties for improper conversion of any property held has fiduciary.

Attorney for Applicant Applicant

Typed or Printed Name Typed or Printed Name

Address Address

City State Zip Code City State Zip Code

Phone No. (include area code) Phone No. (include area code)

Attorney Registration No.

H.C. FORM 54.1 - APPLICATION FOR APPOINTMENT OF A TRUSTEE 12/27/11 PROBATE COURT OF HAMILTON COUNTY, OHIO RALPH WINKLER, JUDGE

TRUST OF

FOR THE BENEFIT OF

CASE NO.

TRUST BENEFICIARIES

The following are beneficiaries of the trust:

Name Residence I = Income Birthdate Address R= Remainder Beneficiary of Minor

[Check whichever of the following is applicable]

[] The Will contains a or a bequest or devise to a charitable trust, subject to Revised Code Section 109.23 and 109.41.

[] The Will is not subject to Revised Code Sections 109.23 and 109.41, relating to charitable trusts.

Date Applicant (or give other title)

H.C. FORM 54.0 - TRUST BENEFICIARIES 12/27/11 PROBATE COURT OF HAMILTON COUNTY, OHIO RALPH WINKLER, JUDGE

TRUST OF

FOR THE BENEFIT OF

CASE NO. TRUSTEE'S BOND

Amount of Bond $

The undersigned principal, and sureties if any, are obligated to the State of Ohio in the above amount, for payment of which we bind ourselves and our successors, heirs, executors and administrators, jointly and severally.

The principal has accepted in writing the duties of trustee pursuant to:

( ) said decedent's Will (and Codicil(s)) ( ) wrongful death settlement trust [R.C. 2125.03] ( ) special needs trust [R.C. 2111.50(B)(3)]

Said duties include the following:

1. Make and return to the Court, on oath, as provided by and within the time required by law a true inventory of the real and personal property belonging to the Trust; 2. Administer and distribute according to law and the Trust all the real and personal property belonging to the Trust; 3. Render upon oath a just and true account of the administration at the time or times required by the Court or the law; AND in all matters, faithfully and honestly discharge the duties of said office, and comply with all conditions imposed by law.

This obligation is void if the principal performs such duties as required. This obligation remains in force if the principal fails to perform such duties, or performs them tardily, negligently, or improperly, or if the principal misuses or misappropriates estate assets or improperly converts them to his own use or the use of another.

[Check if personal sureties are involved] - The sureties certify that each of them owns real estate in this county, with a reasonable net value as stated below.

Date Principal

Surety Surety

By By Attorney in Fact Attorney in Fact

Typed or Printed Name Typed or Printed Name

Address Address

Net value of real estate owned in this county Net value of real estate owned in this county

$ $

H.C. FORM 54.3 - TRUSTEE'S BOND 12/27/11 PROBATE COURT OF HAMILTON COUNTY, OHIO RALPH WINKLER, JUDGE

TRUST OF

FOR THE BENEFIT OF

CASE NO.

ENTRY APPOINTING TRUSTEE; LETTERS OF AUTHORITY

Name of Trustee:

Name(s) of Co-Trustee(s) [if any]:

On hearing in open court on the application for appointment of trustee, the Court finds that the applicant is a suitable and competent person to execute the trust, that applicant has filed a written acceptance of duties as Trustee, and that the Trustee's Bond has been [Check one]:

filed and approved waived under the terms of the decedent's Will waived according to law.

The Court therefore appoints applicant as Trustee. This entry of appointment constitutes the trustee's letters of authority.

Date Ralph Winkler, Probate Judge

CERTIFICATE OF APPOINTMENT AND INCUMBENCY

The above document is a true copy of the original kept by me as custodian of the records of this Court. It constitutes the appointment and letters of authority of the named trustee, who is qualified and acting in such capacity.

Ralph Winkler, Probate Judge/Clerk

[Seal]

Date

H.C. FORM 54.4 - ENTRY APPOINTING TRUSTEE; LETTERS OF AUTHORITY 12/27/11 PROBATE COURT OF HAMILTON COUNTY, OHIO RALPH WINKLER, JUDGE

TRUST OF

FOR THE BENEFIT OF

CASE NO. TRUSTEE'S INVENTORY [R.C. 2109.58]

Description of Real and Personal Property Value

$

[use additional pages, if necessary]

RECAPITULATION

Total Value of Personal Estate $

Total Value of Real Estate $

Yearly Rent of Real Estate $

OtherAnnual Income $

Total $

Trustee

H.C. FORM 54.5 - TRUSTEE'S INVENTORY 12/27/11 PROBATE COURT OF HAMILTON COUNTY, OHIO RALPH WINKLER, JUDGE

TRUST OF

FOR THE BENEFIT OF

CASE NO. TRUSTEE'S ACCOUNT [R.C. 2109.30]

The trustee offers an account of the trust and has attached an itemized statement of receipts and disbursements. The trustee states that the account is true and correct, and asks that it be approved and settled.

[Check one of the following]

This is the partial account for the period from (Number) to . A statement of the assets remaining in the trustee's hands is attached.

This is a final and distributive account, and the trustee asks to be discharged upon its approval and settlement.

This account is recapitulated as follows:

RECEIPTS

Balance brought forward from inventory or previous account $

Income $

Other receipts $

Total receipts $

DISBURSEMENTS

Fiduciary fees (this accounting period) $

Attorney fees (this accounting period) $

Other administration costs and expenses $

Other disbursements $

Total disbursements . $

BALANCE REMAINING IN FIDUCIARY'S HANDS $

Date Trustee

Page 1 of 2 H.C. FORM 54.8 - TRUSTEE'S ACCOUNT 12/27/11 CASE NO.

BANK CERTIFICATE

N.B. Must be executed when funds are on deposit.

I HEREBY CERTIFY that the within names trustee, on the date named below, had on deposit in

the of , Ohio the sum of $ on to the credit of the trust of Nature of Deposit

Bank

Dated By Cashier

Trustee

BANK CERTIFICATE

N.B. Must be executed when funds are on deposit

I HEREBY CERTIFY that the within named trustee, on the date named below, had on deposit in

the of , Ohio

the sum of $ on to the credit of the trust of Nature of Deposit

Bank

Dated By Cashier

Trustee

Page 2 of 2 H.C. FORM 54.8 - TRUSTEE'S ACCOUNT PROBATE COURT OF HAMILTON COUNTY, OHIO RALPH WINKLER, JUDGE

TRUST OF

FOR THE BENEFIT OF

CASE NO.

RECEIPTS AND DISBURSEMENTS

[Attach to trustee's account]

Following is an itemized statement of receipts and disbursements by the trustee in the administration of the trust.

Item Voucher Value or Value or No. Amount Amount $ $

Fiduciary

Page 1 of 2 H.C. FORM 54.81 - RECEIPTS AND DISBURSEMENTS 12/27/11 CASE NO.

Page of pages

Item Voucher Value or Value or No. Amount Amount $ $

Trustee

Page 2 of 2 H.C. FORM 54.81 - RECEIPTS AND DISBURSEMENTS PROBATE COURT OF HAMILTON COUNTY, OHIO RALPH WINKLER, JUDGE

TRUST OF

FOR THE BENEFIT OF

CASE NO.

ASSETS REMAINING IN TRUSTEE'S HANDS

[Attach to partial account of trustee]

Page of pages

The trust assets remaining in the trustee' s hands are recapitulated as follows:

Tangible personal property . $

Intangible personal property $

Total personal property $

Real Estate $

Total assets remaining in 's hands $

Following is an itemized statement of trust assets remaining in the trustee's hands.

Item Value or Value or Amount Amount $ $

Page 1 of 2 H.C. FORM 54.82 - ASSETS REMAINING IN TRUSTEE'S HANDS 12/27/11 CASE NO.

Page of pages

Item Value or Value or Amount Amount $ $

Trustee

Page 2 of 2 H.C. FORM 54.82 - ASSETS REMAINING IN TRUSTEE'S HANDS PROBATE COURT OF HAMILTON COUNTY, OHIO RALPH WINKLER, JUDGE

TRUST OF GUARDIANSHIP OF ESTATE OF

CASE NO.

NOTICE OF HEARING ON ACCOUNT

To:

You are hereby notified that a account covering the period from to has been filed, and the hearing will be held on at o'clock M. The Court is located at the William Howard Taft Center, 230 East Ninth Street, Ninth Floor, Cincinnati, Ohio 45202-2145. You are required to examine the account, to inquire into the contents of the account, and into all matters that may come before the Court at the hearing on the account. There is no requirement to appear for this hearing if you have no exceptions to the account. Any exceptions to the account shall be filed in writing not less than five days prior to the hearing. Absent the filing of written exceptions, the account may be approved without further notice.

Fiduciary/Attorney for Fiduciary

Attorney Registration No.

H.C. FORM 13.5 - NOTICE OF HEARING ON ACCOUNT 11/01/19 PROBATE COURT OF HAMILTON COUNTY, OHIO RALPH WINKLER, JUDGE

TRUST OF GUARDIANSHIP OF ESTATE OF

CASE NO.

WAIVER OF NOTICE OF HEARING ON ACCOUNT

The undersigned, who are interested in the estate, waive notice of the hearing on the account.

2/10/03 H.C. FORM 13.7 - WAIVER OF NOTICE OF HEARING ON ACCOUNT PROBATE COURT OF HAMILTON COUNTY, OHIO RALPH WINKLER, JUDGE

TRUST OF GUARDIANSHIP OF ESTATE OF

CASE NO.

ENTRY SETTING HEARING ON ACCOUNT

The Court sets at o'clock M. as the date and time for hearing on the current/final account in this matter. If notice is required, the Court orders that notice of the hearing on the account be given to all parties entitled to notice, who do not waive the same, at least fifteen (15) days prior to the date and time set for hearing.

Date Ralph Winkler, Probate Judge

Attorney Attorney Registration No.

H.C. FORM 213.8 - ENTRY SETTING HEARING ON ACCOUNT 01/17/08 PROBATE COURT OF HAMILTON COUNTY, OHIO RALPH WINKLER, JUDGE

TRUST OF GUARDIANSHIP OF ESTATE OF

CASE NO.

ENTRY APPROVING AND SETTLING ACCOUNT [R.C. 2109.32]

Upon hearing the account filed , the Court finds that:

[Check whichever of the following are applicable]

The partial account has been lawfully administered.

The events have occurred after which the Court may approve and settle a final account.

The events have occurred after which the Court may approve and settle a supplemental final account.

The account is therefore approved and settled.

[Check whichever of the following are applicable]

The fiduciary shall be discharged without further order of the Court twelve months following the approval of the final and distributive account unless discharged by this entry.

The fiduciary is discharged herewith.

The surety bond is terminated herewith.

This is a final account of a (deceased) (removed) (resigned) fiduciary. The estate shall remain open.

This is a final account of the guardianship for the estate only. This matter shall continue as a person only guardianship.

This is a final account of a beneficiary of a trust. The trust estate shall remain open for other beneficiaries of the trust.

Date Ralph Winkler, Probate Judge

H.C. FORM 13.3 - ENTRY SETTLING ACCOUNT AND DISCHARGING FIDUCIARY 12/01/02